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文章基于贵州省大数据产业发展态势,分析了税收视角下大数据产业发展需要关注的税收政策宏观调控能力弱、现行增值税制对大数据产业优惠力度不足、现行所得税制对大数据产业支持力度不够、税务干部数据分析处理能力有待提升、税务部门获取第三方信息途径有待拓宽等问题,给出了税收促进贵州省大数据产业发展的建议,并提出了大数据时代税收征管改革的对策。
Based on the development trend of big data industry in Guizhou Province, this paper analyzes the weak macro-control of tax policy that needs attention in the development of big data industry under the taxation perspective. The current value-added tax system lacks the preferential treatment for big data industry and the current income tax system does not support big data industry , Tax cadre data analysis and processing capabilities to be improved, the tax department access to third-party information to be broadened and other issues, given tax recommendations to promote the development of Guizhou’s big data industry, and proposed the tax reform in the era of big data reform measures.